Revenue & Debt
Debtor Ageing Analysis
Outstanding consumer debtors aged across standard bands.
Why Ageing Drives Impairment and Cash
How long a debt has been outstanding is the single best predictor of whether it will ever be collected, which is why ageing sits at the heart of both credit control and the impairment estimate. Under GRAP 104, receivables must be carried at a value that reflects expected recoverability, so an unanalysed debtors book leads directly to an over-stated balance and an audit finding. AuditPro Core ages outstanding consumer debtors across standard bands so the impairment provision and the credit-control effort both rest on evidence.
The Numbers
AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.
Gross Debtors
R 1.46 bn
▲ 9% YoY
Debt > 120 Days
R 982 m
67% of book
Impairment Provision
R 1.01 bn
69% provided
Current (0-30)
R 196 m
13% of book
Debtors by Ageing Band (R m)
Ageing Detail
| Ageing Band | Amount (R m) | % of Book | Provision % |
|---|---|---|---|
| 0-30 days | 196 | 13.4% | 5% |
| 31-60 days | 118 | 8.1% | 15% |
| 61-90 days | 94 | 6.4% | 35% |
| 91-120 days | 70 | 4.8% | 60% |
| 121+ days | 982 | 67.3% | 92% |
Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.
Ageing bands
Debt is grouped by how long it has been overdue, typically current, 30, 60, 90 days and over 120 days. The further right the balance sits, the lower the realistic prospect of recovery.
Impairment of receivables
GRAP requires receivables to be reduced by an allowance for amounts not expected to be recovered. Ageing provides the objective basis for that allowance, replacing guesswork with a defensible loss expectation per band.
Credit control trigger
Each band should trigger a defined collection step under the entity's credit-control and debt-collection policy. Debt that ages without action signals the policy is not being enforced.
How AuditPro Core Bridges the Gap
- Reconciliation: the aged analysis reconciles to the debtors control account, so the totals on the dashboard agree to the ledger.
- Continuous monitoring: the ageing profile refreshes as receipts post, showing whether balances are moving forward through the bands or being collected.
- Exception workflow: accounts crossing into older bands are routed for the next credit-control step required by policy.
- Audit-ready export: the ageing and the resulting impairment allowance export ready for the receivables note and the auditor's recoverability testing.
Key Takeaways
- Older bands recover poorly; ageing is the basis for a defensible impairment provision.
- Reconcile the aged listing to the control account before relying on it.
- Tie each band to a credit-control action so debt does not age unattended.
- An unaged debtors book usually means an over-stated receivable balance.
See This on Your Own Data
AuditPro Core renders this dashboard from your tenant's live, tamper-evident records — every figure traceable to source.